台湾多发地震、火山等自然灾害。为应对灾害来袭,台湾建立了四层资金准备机制。以“中央”政府为例,用于应急和灾后重建的财政资金计有四类:不低于当年总预算支出的1%的灾害准备金、视当年财政情况在总预算中设立的第二预备金、预算调整和发行债务筹集 Taiwan, earthquakes, volcanoes and other natural disasters. In response to the disaster, Taiwan has established a four-tier fund-raising mechanism. Taking the “Central Government” as an example, there are four types of financial funds for emergency and post-disaster reconstruction: a disaster reserve of not less than 1% of the total budget expenditures for the current year, Second, the budget adjustment and debt issuance